ANALISIS PENERAPAN E-FAKTUR PAJAK DALAM PELAPORAN SPT MASA PPN PENGUSAHA KENA PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA KENDARI

Abstrak

This study aims to determine how the application of e-invoicing in the process of reporting the VAT periodic tax return of taxable entrepreneurs at the Kendari Primary Tax Service Office. The location of this research was at the Kendari Primary Tax Service Office. The object of this research is the application of tax e-invoicing in the process of reporting the VAT periodic tax return at the Kendari Primary Tax Service Office. This type of research is qualitative research using descriptive data analysis methods. The data collection methods used in this research are interviews and documentation.The results of this study indicate that the application of e-invoicing in the reporting of VAT period SPT at the Kendari Primary Tax Service Office has provided convenience in the process of reporting VAT period SPT for PKP, with a higher level of speed and accuracy compared to the manual system. However, several technical obstacles such as system disruptions and lack of understanding from some PKP are still a challenge in its optimal implementation. The application of e-Tax Invoice in reporting Periodic VAT Return at KPP Pratama Kendari has proven effective in improving tax reporting compliance. However, further efforts are still needed to overcome technical obstacles and improve PKP's understanding of the use of e-Invoicing.

Kata kunci

• Pengusaha Kena Pajak
• SPT masa PPN
• VAT periodic tax return
• e-Faktur
• e-Invoice
• taxable entrepreneur